Auditing and Accounting Guide: Health Care Entities, 2015

Considered the industry standard resource, this 2015 update contains practical, how-to guidance for accounting and auditing of health care entities. This 2015 edition includes relevant GASB and FASB updates (including those related to private companies), PCAOB and Uniform Guidance updates, and auditor involvement with municipal securities filings. The updates include: * FASB Accounting Standards Update No. 2015-15, Interest Imputation of Interest (Subtopic 835-30): Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements Amendments to SEC Paragraphs Pursuant to Staff Announcement at June 18, 2015 EITF Meeting (SEC Update) * GASB Statement No. 77, Tax Abatement Disclosures * PCAOB Auditing Standard No. 18, Related Parties * Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards. Who Will Benefit: * Auditors and an entity’s internal management